2019-11-13T15:11:05-06:00 2018-12-31 411525877 JEFFREY B MANGAS LTD 11260 86TH AVENUE NO MAPLE GROVE MN 55369 990 2018-01-01 411430767 REIGN MINISTRIES REIG 7635359555 5401 WEST BROADWAY CRYSTAL MN 55428 TOM IVES PRESIDENT 7635359555 2019-11-05 1 JEFFREY B MANGASCPA P00270399 7634945042 2019-11-05 X 50.200.198.50 2019-11-05 18:42:12 CS P EA7C2410578D84F9ED183CCCFC38263E7FE01E70 EA7C2410578D84F9ED183CCCFC38263E7FE01E70 2018 2020-04-17 16:48:07Z TOM IVES 5401 WEST BROADWAY AVENUE MINNEAPOLIS MN 55428 2858254 0 X REIGNMINISTRIES.ORG X 1982 MN EDUCATE AND TRAIN YOUTH IN EVANGELISM, DISCIPLESHIP, AND LEADERSHIP FOR FURTHERANCE OF THE GOSPEL OF JESUS CHRIST. 6 5 39 0 0 0 2961670 2839641 0 0 2767 12677 6589 2605 2971026 2854923 0 770 0 0 1699138 1665575 0 0 232 1099919 1049589 2799057 2715934 171969 138989 1661383 1767695 121316 88639 1540067 1679056 X BUILDING AND ADVANCING THE KINGDOM OF GOD BY DEVELOPING YOUTH AND YOUTH LEADERS WHO HAVE GREAT COMMANDMENT HEARTS AND LIVE GREAT COMMISSION LIFESTYLES. 0 0 2080951 2593878 TRAINING AND EDUCATING YOUTH IN EVANGELISM AND DISCIPLESHIP FOR THE FURTHERANCE OF THE GOSPEL (ROYAL SERVANTS). TEAM MEMBERS WITNESS TO THE COMMUNITY THROUGH STREET AND FRIENDSHIP EVANGELISM,PUTTING ON CROWD-GATHERING PERFORMANCES, AND BOLDLY SHARE THEIR FAITH USING MINISTRY TRACTS. 140648 119653 TRAINING AND EDUCATING YOUTH IN LEADERSHIP, DISCIPLESHIP, AND EVANGELISM (KAIROS). TRAINING INCLUDES SERVING AS AN INTERN IN THE MINISTRIES OF A LOCAL CHURCH, TRAVELING TO SCHOOLS AND YOUTH GROUPS TO PRESENT MISSIONS OPPORTUNITIES, AND DEVELOPMENT OF RELEVANT LEADERS WHO ARE PREPARED TO SERVE THEIR LOCAL CHURCH AND COMMUNITY. 126110 126110 DISCIPLESHIP MINISTRY IN UNITED KINGDOM (REIGN UK). TRAINING STUDENTS IN JESUS' STRATEGY FOR MAKING DISCIPLES. TRAINING INCLUDES SERVING LOCALLY AS MINISTERS TO IMPLEMENT DISCIPLESHIP MINISTRIES AMONG TEENAGERS, TRAINING FUTURE YOUTH PASTORS, AND MISSIONS EXPERIENCES FOR YOUTH. 770 NET INVESTMENT INCOME/(LOSS) USED FOR EXEMPT PURPOSES. 770 2347709 1 0 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 5 0 1 39 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X MICHELE STEVENS 7635359555 5401 WEST BROADWAY CRYSTAL MN 55428 LOUIS INKS CHAIRMAN OF BOA 40.00 X 37016 0 40000 DENNIS MILLER BOARD MEMBER 1.00 X 0 0 0 MARK JOHNSON BOARD MEMBER 1.00 X 0 0 0 CHUCK SIDES BOARD MEMBER 1.00 X 0 0 0 DAWNETTE SCOTT BOARD MEMBER 1.00 X 0 0 0 JEREMIAH FAIR SECRETARY & BOARD MEMBER 1.00 X 0 0 0 TOM IVES PRESIDENT - DIRECTOR OF RO 40.00 X 32883 0 35000 ERIKA ZIMMERMAN DIRECTOR - KAIROS 40.00 X 13201 0 25000 MICHELE STEVENS DIRECTOR - FINANCE 40.00 X 51961 0 0 DARLA HANSON DIRECTOR - MOBILIZATION 40.00 X 30793 0 9700 TRAVIS CARR DIRECTOR - WEBSITE SERVICE 20.00 X 2566 0 20620 KYLE MCKINNON DIRECTOR OF ICY UK 10.00 X 7203 0 0 175623 0 130320 0 0 0 0 0 2839641 27661 2839641 7158 7158 8850 3331 5519 5519 5519 UNREALIZED GAIN ON SEC 611420 2605 2605 2605 2854923 15282 0 0 770 770 305943 117854 188089 1337075 1321797 15278 16757 16757 5800 5800 15450 15450 15891 14962 929 5836 3285 2551 25 25 543093 542455 638 22811 12378 10433 STUDENT SPENDING 96990 96990 PROGRAM FOOD SUPPLIES 51269 51269 BANK CHARGES 33060 562 32498 PROPERTY TAX 28779 28779 236385 162805 73348 232 2715934 2347709 367993 232 X 97236 246671 485512 460194 54373 51221 73378 40801 1268540 363331 912070 905209 38814 63599 1661383 1767695 3255 85 54 368 118007 88186 121316 88639 X 1385540 1567418 154527 111638 1540067 1679056 1661383 1767695 138989 0 X X 0 1 X 1 0 X 2581862 2706902 3040898 2961670 2839641 14130973 2581862 2706902 3040898 2961670 2839641 14130973 0 0 0 14130973 6871 2762 2065 2766 12677 27141 6871 2762 2065 2766 12677 27141 6589 2605 9194 2588733 2709664 3042963 2971025 2854923 14167308 0.99740 0.99830 0.00190 0.00120 X PART III, SECTION B, LINE # 12 OTHER INCOME UNREALIZED GAIN ON SECURITIES $2,605 0 54 125816 125502 368 1 X 371000 371000 782065 268227 513838 115475 95104 20371 905209 ACCRUED COMPENSATION 64638 PAYROLL LIABILITIES 23548 88186 X 2854923 0 2854923 0 2854923 2715934 0 2715934 0 2715934 PART IV, LINE 2B: CASH DONATIONS RECEIVED ON BEHALF OF TWO LEGALLY SEPARATE ENTITIES, ORGANIZED IN CANADA AND THE UK, ARE TREATED AS PASS-THROUGH FUNDS HELD FOR ANOTHER ENTITY (A LIABILITY) AND EXCLUDED FROM REVENUE. LIKEWISE, THE REMITTANCE OF THOSE FUNDS TO THE FOREIGN ENTITIES ARE REPORTED AS A REDUCTION OF THE LIABILITY AND ARE NOT REPORTED AS AN ORGANIZATION EXPENSE. PART X, LINE 2: THE ORGANIZATION HAS A TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS ADOPTED ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, ASC 740-10. THE ORGANIZATION'S POLICY IS TO EVALUATE UNCERTAIN TAX POSITIONS, AT LEAST ANNUALLY, FOR THE POTENTIAL FOR INCOME TAX EXPOSURE FROM UNRELATED BUSINESS INCOME OR FROM LOSS OF NONPROFIT STATUS. THE ORGANIZATION CONTINUES TO OPERATE CONSISTENT WITH ITS ORIGINAL EXEMPTION APPLICATION AND EACH YEAR TAKES THE NECESSARY ACTIONS TO MAINTAIN ITS EXEMPT STATUS. IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE INTERNAL REVENUE CODE AND CHARITABLE CONTRIBUTIONS BY DONORS ARE TAX DEDUCTIBLE. IN COMPLIANCE WITH ITS EXEMPT STATUS, THE ORGANIZATION ANNUALLY FILES A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990). THE RETURNS FOR THE YEARS ENDING DECEMBER 31, 2015 AND LATER REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. EUROPE 1 5 SALARIES & TRAVEL EXP. TO TRAIN AND EDUCATE YOUTH IN LEADERSHIP, DISCIPLESHIP AND EVANGELISM IN UK. SALARIES PAID TO TRAIN AND EDUCATE YOUTH IN LEADERSHIP, DISCIPLESHIP AND EVANGELISM IN THE UK. $126,110 126110 1 5 0 0 1 5 126110 0 126110 0 0 0 0 0 0 PART I, LINE 2: TELECONFERENCE AND OBTAIN ACCOUNTING FROM ORGANIZATION AS TO USE OF FUNDS. PART I, LINE 3: ORGANIZATION OFFICERS VISIT THE TRAINING SITES AND OBSERVE TRAINING. X 1 1 X 0 0 0 1 0 0 0 0 0 PART I, LINE 1A HOUSING ALLOWANCE IS PROVIDED TO QUALIFIED MISSIONARY AND MINISTRY EMPLOYEES. PART I, LINE 5 MINISTRY EMPLOYEES ARE REQUIRED TO RAISE THEIR OWN INDIVIDUAL SUPPORT, WHICH IS PAID TO THE ORGANIZATION TO BE USED FOR COMPENSATION PAYMENTS TO THE MINISTRY EMPLOYEES. MICHELE STEVENS EMPLOYEE TEMPORARY EMPLOYEE ASSISTANCE X 70602 51221 0 1 1 51221 X 1200 FAIR MARKET VALUE X 2 20902 FAIR MARKET VALUE X VEHICLE DISCOUNT 1 4999 FMV INCLUDED IN EMPL 0 1 0 990 LINE 4D CHARITABLE CONTRIBUTION TO ANOTHER 501 C 3 ORGANIZATION FORM 990, PART IV, LINE 15 FUNDS AND ASSISTANCE PROVIDED TO A FOREIGN MINISTRY: THE FOLLOWING ASSISTANCE AS DESCRIBED BELOW IS NOT REPORTED ON FORM 990 PART IX, COLUMN (A), LINE 3, AS IT IS CONSIDERED PROPER TO REPORT COMPENSATION EXPENSE FOR MINISTRY ASSISTANCE PROVIDED TO AN ORGANIZATION OUTSIDE THE US (REIGN YOUTH MINISTRIES UK) ON PART IX LINES 5 THROUGH 7, AND TO REPORT FUNDS HELD AS A CUSTODIAN SPECIFICALLY FOR REIGN YOUTH MINISTRIES UK AS A PASS-THROUGH LIABILITY ON THE BALANCE SHEET. WAGE COMPENSATION IS ALSO PAID TO REIGN MINISTRIES EMPLOYEES (THE TAXPAYER) WHO PROVIDE MINISTRY ASSISTANCE ON SITE TO REIGN UK. THESE EXPENSES ARE REPORTED AS A REIGN MINISTRIES EXPENSE WITHIN THIS RETURN AND ARE INCLUDED ON SCHEDULE F, PART I, LINE 3. CASH DONATIONS RECEIVED ON BEHALF OF REIGN YOUTH MINISTRIES (UK), A LEGALLY SEPARATE ENTITY ORGANIZED IN THE UK, ARE TREATED AS PASS-THROUGH FUNDS HELD FOR ANOTHER ENTITY (A LIABILITY) AND EXCLUDED FROM REVENUE. LIKEWISE, THE REMITTANCE OF THOSE FUNDS TO THE FOREIGN ENTITY IS REPORTED AS A REDUCTION OF THE LIABILITY AND ARE NOT REPORTED AS AN ORGANIZATION EXPENSE. SEE SCHEDULE D, PART IV. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP CONSISTS OF THE BOARD OF DIRECTORS AND SUCH OTHER MEMBERS AS MAY BE APPROVED BY THE BOARD OF DIRECTORS. MEMBERSHIP IS PERSONAL AND NOT TRANSFERABLE OR ASSIGNABLE. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS VOTE AND APPROVE THE BOARD OF DIRECTORS. EACH MEMBER HAS ONE VOTE. FORM 990, PART VI, SECTION B, LINE 11B DISTRIBTUION OF FORM 990 TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO SUBMITTING THE RETURN TO IRS. FORM 990, PART VI, SECTION B, LINE 12C OFFICER REVIEW AND APPROVAL OF ALL VENDORS AND EXPENDITURE PAYMENTS. FORM 990, PART VI, SECTION B, LINE 15 BOARD DETERMINES COMPENSATION WITH THE PARTICULAR BOARD MEMBER OR OFFICER ABSTAINING FROM ALL DISCUSSION AND VOTING. FORM 990, PART VI, SECTION C, LINE 18 UPON WRITTEN REQUEST THE ORGANIZATION WILL MAKE ITS FORM 1023 AND FORM 990 AVAILABLE. FORM 990, PART VI, SECTION C, LINE 19 UPON WRITTEN REQUEST THE ORGANIZATION MAKES ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE. FORM 990, PART XII, LINE 2C: NO CHANGES HAVE OCCURRED IN THE ORGANIZATION'S OVERSIGHT COMMITTEE AND PROCESS.